Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Validity of assessment order - refund of BES - When the grounds for considering the appeal was the pendency of the appeal before the Tribunal, the Order of the Commissioner (Appeals) dismissing the appeal as pre-mature would not tantamount to the rejection of the original application filed before the Original Authority, which was admittedly within the time limit. Therefore, the original claim of refund has to be decided on merits considering it filed within the time limit without denying on the grounds of limitation, in the facts of the case. - AT
Validity of assessment order - refund of BES - When the grounds for considering the appeal was the pendency of the appeal before the Tribunal, the Order of the Commissioner (Appeals) dismissing the appeal as pre-mature would not tantamount to the rejection of the original application filed before the Original Authority, which was admittedly within the time limit. Therefore, the original claim of refund has to be decided on merits considering it filed within the time limit without denying on the grounds of limitation, in the facts of the case. - AT
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